Some companies and their auditors were at cross hairs on impact of Covid on balance sheets. As the markets and economy seem to be buoyant around upcoming Covid vaccines, companies may have to relook at the impact of the pandemic on their financials.
Source: economictimes.indiatimes.com > https://economictimes.indiatimes.com/news/company/corporate-trends/impairments-exceptional-items-may-come-to-visit-companies-again/articleshow/79151304.cms
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